TRAINING ON DETERMINING THE COST OF GOODS SOLD IN THE MANUFACTURE OF FLOOR CLEANING LIQUID PRODUCTS AS A MEANS OF CULTIVATING AN ENTREPRENEURIAL SPIRIT IN THE ADMINISTRATORS OF RPTRA

Abstract

The SMART RPTRA and RW areas of Meruya Utara Village are urban areas, besides being surrounded by households, they are also surrounded by office buildings, where they carry out routine activities every day to clean their homes and offices, especially for the floors because they are passed every day, especially during the rainy season, so the idea arose to make processed floor cleaning fluids which will later be packaged and sold in bottles, both small and large sizes. The results of the sale of processed floor cleaning fluids are expected to provide added value, but this is not easy if it is not accompanied by the right calculations, both in terms of calculating income from the sale of marketed products and calculating the cost of goods sold of the products produced, and from the calculation of the cost of goods sold, the optimal selling price of the product can be determined.